Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Scope of supply - Providing canteen facilities for employees - The AAR concluded that GST is not applicable on the amount recovered from permanent employees for canteen facilities as it doesn't qualify as 'supply' under GST law. However, amounts recovered from employees of SMC on deputation, MSIL on business travel, and temporary workers are taxable. Suzuki is eligible for Input Tax Credit (ITC) on GST paid to the canteen service provider for permanent employees' facilities but not for the other groups or for kitchen utensils and equipment used in providing these facilities.
Scope of supply - Providing canteen facilities for employees - The AAR concluded that GST is not applicable on the amount recovered from permanent employees for canteen facilities as it doesn't qualify as 'supply' under GST law. However, amounts recovered from employees of SMC on deputation, MSIL on business travel, and temporary workers are taxable. Suzuki is eligible for Input Tax Credit (ITC) on GST paid to the canteen service provider for permanent employees' facilities but not for the other groups or for kitchen utensils and equipment used in providing these facilities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
